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人类进入二十一世纪,迅猛发展的科学技术将人们带入了知识经济社会,特别是计算机的飞速发展,传统的会计核算工作已经绝大部分被电子数据处理系统所替代。笔者从高职会计教育的定位与会计电算化教学目标出发,指出会计电算化实验教学是培养学生创新能力的重要途径,提出搞好会计电算化实验教学与学生创新能力培养的探索思路。
As human beings enter the 21st century, the rapid development of science and technology brings people into a knowledge-based economy, especially the rapid development of computers. The traditional accounting work has been largely replaced by electronic data processing systems. The author starts from the orientation of higher vocational accounting education and the goal of accounting computerization teaching, points out that accounting computerized experiment teaching is an important way to cultivate students ’innovation ability, and puts forward the idea of doing a good job of accounting computerization experiment teaching and students’ innovation ability cultivation .